边界与结构规范:我国非税收入管理改革研究

Boundary and Structure Standard:China's Non-tax Income Management Reform

作为重要的行政载体,非税收入规范管理不能再把约定或俗成的标准作为衡量尺度,而必须符合权力机关确立的法定标准。由于标准本身是有边界的,而边界又处于结构之中。因而,非税收入内涵及其管理规范均离不开边界与结构。文章以边界理论为基础,从非税收入规范入手,围绕非税收入及其管理所存在的不符合标准的边界与结构问题,对非税收入的理论规模、管理机制、改革方向等方面进行探讨研究。

Specification is a kind of standard which is to restrict or limit certain things and act,in most cases refers to the agreed standard.In terms of administrative acts,specification is to meet the statutory standard that represents the will of the people.As an important administrative carrier,standardize management of non-tax revenue can no longer use the agreed standard as measure,and must comply with the statutory standards established by authority.As the standard itself has boundary,and boundary is in the s...